SRC-MAX H.B. 110 75(R)BILL ANALYSIS


Senate Research CenterH.B. 110
By: Giddings (West)
Intergovernmental Relations
6-13-97
Engrossed


DIGEST 

Currently, Chapter 34 of the Tax Code contains the procedures 
regarding the sale of property 
pursuant to the foreclosure of a tax lien and the distribution of 
the proceeds.    These procedures have 
certain stipulations as to which parties may be involved in the 
sale of land  by the municipality after 
a foreclosure.  This bill amends the procedure regarding land 
acquired by a taxing unit through the 
foreclosure of a lien.

PURPOSE

As proposed, H.B. 110 sets forth procedures for land acquired by 
a taxing unit through foreclosure 
of a lien.

RULEMAKING AUTHORITY

Rulemaking authority is granted to a municipality in SECTION 1 
(Sec.  34.015(b), Tax Code) of this 
bill.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 34.015, Tax Code, to authorize the 
governing body of a municipality, 
rather than a municipality with a population of 1.5 million or 
more, to provide for the manner in 
which land acquired by the municipality following the foreclosure 
of a tax lien in favor of the 
municipality may be sold if the land is sold to certain nonprofit 
organizations.  Authorizes a 
municipality operating under this section, by ordinance, to 
determine the individuals and families 
who qualify as low-income individuals and families.  Requires the 
municipality to consider median 
income of individuals and median family income in the area.  

SECTION 2. Amends Section 101.064, Civil Practice and Remedies 
Code, to make a conforming 
change.

SECTION 3. Amends Section 34.05(g), Tax Code, to make a conforming 
change. 

SECTION 4. Amends Section 34.05, Tax Code, by adding Subsection 
(h), to authorize a taxing unit 
to which property is bid in to recover its costs of upkeep, 
maintenance, and environmental cleanup 
from the resale proceeds without further court order.

SECTION 5. Emergency clause.